Regulations Governing the Preparation of Financial Reports by Insurance Enterprises Article 22
This English translation was last updated on 2026-02-05, but the Chinese text was amended on 2026-10-05. Later amendments may not be reflected in the translation — please refer to the Chinese text.
An insurance enterprise shall disclose the following financial overview covering the most recent 5 years:1. Condensed balance sheet and statement of comprehensive income. (Form 15)2. Important financial ratios analysis. (Form 16)3. Other significant information sufficient to enhance understanding of its financial position, financial performance and cash flows or trends of change (e.g. the effects of exchange rate fluctuation).